The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1887-01-20

| tv as NAV be practicable. I regret 20 SAY that
while our tax laws seem To have been framed me
oreticay upon this constitutional pr'gini =. y'' 10
their practical administration fTcr" j. hlt llU.t OF
/ equality or unit rmity obtained critical exam
ina;iun OF the assessments ri almost any county III
our state will demonstrate that some tax PAYERS
are uuduiy burdpucd, while others almost cht.teI!
escape any taNatoa Whatever
| How often ia il found that in the matter OF as
aessments upon real property which ought 70 v,
! susceptible Of perfect equality in taxation, tAat
lands or buildings situated alongside OF each otneEi
and without any appreciabie difference IN 'A.uf,
! are assessed NJ d-prOporOnatc amounts ANA
p GS 'oI to render Sis property at lie
| proper value ia thus forced to pay not only his
proper share Of taxation, but also 10 pay out OF us
| means some portion OF the taxes due by his neigh
| Dor, and which his less conscientious neighOof
| avoids by under valuation in assessments,
! think hazard nothing In the statement that
this inequality in assessment has been potent lac
! tor In preventing the reduction 81 the rate oi
taxation in our state and II We can devise proper
remedy for this grievance shall soon be- aple 70
lift from The shoulders of the people acoDsdtfaoIt
PARTON of their public burdens, for just ASSESS
ent Of the properly Of the state at present rates VI
taxation would more than llt our treasury 10 over
| flowing In plticuar2in2 real property as an
| illustration of the grievance u WIN OF .2uI5e' ho'
be understood that the inequality 81 taxation Is con
fined % this 5uDj ct matter The evltn the contra
enters largely into many, II not all, other species
OF property. My information Il That large guanil'
ties uf cattle, sheep and hOrses, especially III iht
uunryaHiZ counties, annually escape all tIEallnn.
And the returns OF cash aud stocks ana bonds III
dicated by the rolls in the comptroller office man
fest that our people are either possessed OF very
little money at the beginning OF each year. or thal
tax officers are singuarly Gereict IN ascertain
Ing the amount actually possessed
respectfully recommend for your consideration
that some different method for ascertainins the
values Of property rendered fol taxation be devised
and enacted The law governing assessments
while apparently stringent In requiring the assessor
20 fix and certify values, and imposing the dnly on
] hf,tp Of ytft IN
assessor have failed in practical operation Tor ieH-
sons perhaps fully apparent and not Leces-ary To
be- discussed. The tax payer should not re callto
! upon % Il value to hs property, but that duty
should deyuye upon the asara or, and the board Of
! equal cation should be required, after completing
their revision of the tax lists, to append thereto
their aiida'is similar TO the aiidarts now required
| by law OF asscssOrs, and To the eject thdt TIE
yuluo7 In the list the just and true values OF he
| items Of .operty therein contained. by this
method values would be fixed By disnterested pub
| lie officers, aud the citizen could be heard IA to tde
value Of his property before final action eft the
| board OF equalization, az at present allowed D.!
| law
also suggest, for The confederation of your hon.
orable bodies, the propriety Of enacting law for
the prevention OF any person or corporation re.
| moving any personal property from the county
wherein 1t is assessed without first paying the taxes
due thereon, making such exceptions ~ may be-
necessary a- T. the rolling stoc: of railways and
other special property IA not to seriously inter
tere with freight and commerce.
also TerO amend that some provision be made
TO secure the state against the loss of taxes in
OF insolvency. II happens not intrequently that
stocks of merchandise are held on the first day OF
January of each year, subject to taxation, bur be-
fore the taxes become due the owner becomes in
solvent or ia attached, the merchant sc Is sold and
the state loses it, revenue.
The law making taxes on personal property a
lien might afford remedy for this evil il found
not Incompatible with the constitution, but II
found liable to constitutional objection, it occurs
to me tpHt il would be competent tor the law max
Ing power 10 provide that in cases Of attempted Ie
mOyll the tax should become due Immediately, and
that property be subject to seizure and sale by the
collector. and before the completion of the rolls,
the affidavit or certificate of the assessor should
constitute sufficient warrant tu authorize the col
eCtur 20 act And Ia this connection | would sug
gpst the prupriety of the enactment of law com
polling the sheriff or other officer, whenever he
shall sell any property under execution, decree or
other process from any court, to ascertain what
taxes are due upon such property or from the
owner Of the same, and upon salr thereof, to pay
the taxes foUnd be due 10 the tax collector of his
county, ont of the fret money received by him
from such salc. By proper provision against these
lussea which aye OF frequent occurrence, the reNe
nues of the state would b. greatly augmented and
all property be forced 10 bear its just proportion of
taxation
call TO your serious attention the defect in our
aystem of tax sales Upon the adoption of our
present constitution, II was matter of common
belief and understanding that its regulations for
81 of landed property for taxes would secure the
matter of taxes upon lands by vts'inI
"a good and perfect title In the pur-
chaser at delinquent sales subject to redemption
hy the owner for a short time, and upGer the in
Auence Of this constitutional provision and suNse
uueut legislative regulations the number of delln
Queuts decreased 20 q remarkable degree, and the
state secured its revenue even though forced 10 re
sort 20 Gales Subsequent decisions OF our highest
court holding purchasers Ia rigid proof that all
the minute requirements of the law had been com
piled with THE correctness ut which decision do
not gssAiN have resulted in destroying confidence
In tax titles 20 such degree that few purchasers
are now found 20 tax salts. and the state has be
cine practically the sole bidder, only 10 receive s
own tax TIT" ana lose it, revenue. The reguls-
tons OF the constitution designed 10 Emulate and
secure the prompt payment of taxes, have thus
turned to torment MS aud prove serious obs acle
in the enactment of the proper remedy. respect
fully submit To your honorable bodies that the
cNigruCy is sufficiently serious to justify your care
ful consideration whether or not it would be ad.
yisHhle To propose constitutional amendment To
the people, for the state ia puNerless under oar
own laws To enforce prompt collection OF taxes
levied for necessary public purposes, and our law.
makers can make no provision for the successful
administration OF state affairs, and our executive
and judicial officers will be left poweress to dis
charge the functions deyuVed upon them
| can conceive Of no greater public calamity to
the state than a return To that system which kept
the state treasury empty and LETT the collection of
revenue the voluntary action of the citizen in con
trIhnting or Withholding his taxes al pleasure. And
We are seriously threatened with that calamity
The people rely upon the wisdom and patriotism
of your hoalrAhlp bodies tD devise correction o.
this threatened evil, ara am sure that ere you
turn To your homes the anticipated Aedy will be-
provided.
1t occurs 20 me, also, that some legislation is
needed to- the proper regulation Of payments into
The treasury. The experience ot man Kind in inan-
Cal administration juS!iGps tine statement that the
payments of money into the treasury and the with
drawing " tUtgytIum, should not be- entrusted by
law 20 the same person in that il fails To furnish
proper checks "a official conduct In the earlier
period Of our state government end up 10 the year
ISL, think, the revenues Of the state were paid
direct 10 the treasurer upon deposit warrant of
the comptroller. hut about that time practice be-
gan 10 obtain ON the part of collectors of paving
the revenue directly 10 the comptroller, % he de.
posted by that officer in the treasury. And this
practice continued until sanctioned by the legis4-
tute in the passage OF q law authorizing, or ap-
pareuuy authorizing, the continuance of the
practice. nder such methods, whether sanctioned
by law or custom the financial affairs of the state
are committed exclusively 10 the management Of /
the comptroller, and the duty of the treasurer is
limited 10 the receipt of revenues from the comp /
rOlleT and Its payment 20 public creditors on his
orCer. Fortunately for the state, the office of |
comptroller has been filed by succession of wOr-
thy and patriotic citizens and the state so far has
not suffered serious detriment by this practice |
which in principle is wrong and should be cor
rected. Our revenues and expenditures are about !
equal in amOEnt but the inflow into the treasury
Is not Uniform, as there are certain seasons Of the
year when the receipts are small Power should |
not be vested in any one citizen, no matter how
honest and capable he may be- 10 arrest or retard .
the How OF revenues into the treasury, and GER
tainlN power should not be vested in the same in.
diudual 10 depe,e the treasury iat pleasure witt
out other check than appropriations made by the
legislature. On principle, the comptroller, who is
The auditing officer Of the government and check
on the treasurer. should NOT har1la tho ,rbIi. ]